By Lawrence Williams
A coalition of governance watchdogs, including Budget Advocacy Network (BAN), 50/50 Women’s Group, Sierra Leone Association of Journalists (SLAJ), Institute for Legal Research and Advocacy for Justice (ILRAJ) amongst others conducted a legal and technical analysis of the tribunal proceedings and findings against suspended Auditor-General Lara Taylor-Pearce and deputy Tamba Momoh. Their analysis uncovered serious flaws in the proceedings, citing misapplication of legal standards, disregard for the principles of natural justice and rule of law, unclear evidentiary standards, unsupported conclusions, perceived partiality, and a lack of consideration for expert testimonies.
The tribunal relied heavily on state witness testimonies to determine its findings whilst neglecting established auditing standards and codes of ethics such as the International Standards on Auditing (ISA) and International Standards of Supreme Audit Institutions (ISSAI). Expert witnesses, including Vidal Paul Coker and Aina Vivian Solomon Bell from the Institute of Chartered Accountants of Sierra Leone (ICASL) and Einar Gorrissen, director general of the International Organisation of Supreme Audit Institutions (INTOSAI) Development Initiative, testified that professional auditing standards do not necessitate auditee consent for third-party confirmation. However, the Tribunal dismissed these expert testimonies in favor of those presented by the state, raising concerns about the impartiality and thoroughness of the proceedings.
“Despite this expert testimony and a State witness’s acknowledgement that the Auditor-General and Deputy are entitled to exercise professional scepticism [ISA240/ISSAI2240], the Tribunal sided with the State without identifying breaches of internationally recognised standards. This disregard for technical evidence suggests a misunderstanding and misdirection by the Tribunal, undermining the report’s credibility,” the coalition said.
The coalition further criticised the Tribunal’s report for not specifying the misconduct and performance issues investigated, nor the legal standards for misconduct warranting Taylor-Pearce and Momoh’s removal from office under the 1991 Constitution.
Additionally, an ICASL review of the Tribunal report found no misconduct on the part of Taylor-Pearce and Momoh. It dismissed the findings, stating that the two officials acted in the public’s best interest, upholding professional standards and adhering to international auditing guidelines.
“There were no instances of professional misconduct or ethical breaches as outlined in the ICASL Code of Ethics and INTOSSAI’s standards,” said ICASL. It adds that Taylor Pearce and Tamba Momoh are “free of any encumbrances to their names or any doubt on their integrity” and may continue their practice as professional chartered and certified accountants.
The opposition All Peoples Congress (APC) members of parliament share these sentiments in a position paper released on Wednesday. They sided wih the coalition and ICASL, calling the report an unprecedented move that could negatively impact the credibility and independence of audit and accountability processes in Sierra Leone.
President Julius Maada Bio suspended Taylor-Pearce and Momoh in November 2021, just before the release of the 2020 Annual Audit report, which documented fake receipts submitted by the president’s office for a compliance audit. A tribunal was then established to investigate allegations of professional misconduct, breach of trust and confidentiality and other charges against the suspended auditors.
The state argued that the auditors sought third-party confirmation without consulting the Office of the President whilst the respondents maintained that their actions were in line with internationally recognised best practices guiding their work. The tribunal upheld the state’s case and recommended the auditors’ removal from office, a decision that requires a two-thirds majority vote in parliament.